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V0165-14 ·24 January 2014 ·consulta-vinculante Medium impact
Tax

Requirements for applying the special non-cash contribution regime: residence, participation and economic motives

A non-profit association asks whether its non-cash contribution may qualify for the special regime under TRLIS. The DGT states that if it is not a contribution from a branch of activity, the special non-cash contribution regime may apply if the acquiring entity is resident and the contributing entity retains at least a 5% stake.

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2014-01-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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